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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Retailers: Credit card vouchers

Where a retailer accepts credit cards, the sales voucher given to the customer may be adapted to serve as a less detailed VAT invoice, provided the conditions for issuing less detailed VAT invoices are satisfied - this will mean that the value of the supply does not exceed £250. The voucher will normally show:

  • the name and address of the retailer; and
  • the amount payable (either with the VAT included or as a separate entry) and the date.

To make it acceptable as a less detailed VAT invoice the retailer must also record the following on the voucher:

  • their registration number;
  • for each rate of VAT chargeable, the gross amount payable including VAT, and the VAT rate applicable; and
  • a description sufficient to identify the nature of the supply.

The retailer’s address may be in an abbreviated form.